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    <title>1997 (11) TMI 303 - CEGAT, CALCUTTA</title>
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    <description>An appeal against an interim stay order of the Commissioner (Appeals) directing pre-deposit as a condition for hearing the main customs appeal was held not maintainable before the Tribunal. The direction was made in relation to the pending appeal and required deposit under Section 129E of the Customs Act, 1962. Since incidental or ancillary stay powers operate in the forum where the substantive appeal is pending, the Tribunal could not entertain a separate challenge to that interim order. The appeal was rejected.</description>
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      <title>1997 (11) TMI 303 - CEGAT, CALCUTTA</title>
      <link>https://www.taxtmi.com/caselaws?id=88968</link>
      <description>An appeal against an interim stay order of the Commissioner (Appeals) directing pre-deposit as a condition for hearing the main customs appeal was held not maintainable before the Tribunal. The direction was made in relation to the pending appeal and required deposit under Section 129E of the Customs Act, 1962. Since incidental or ancillary stay powers operate in the forum where the substantive appeal is pending, the Tribunal could not entertain a separate challenge to that interim order. The appeal was rejected.</description>
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      <pubDate>Mon, 03 Nov 1997 00:00:00 +0530</pubDate>
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